184

ALLEGANY COUNTY. [ART. 1.

such manner as they shall prescribe, and upon failure
so to meet the said mayor and councilmen, unless pre-
vented by sickness or unavoidable accident, shall each
forfeit the sum of five dollars ; and they may, at each
meeting, examine the party appealing, or any other
person, on oath, touching the particulars or value of
the property assessed, and may reduce or increase the
assessment, as may seem just.

Ibid B 17.
Alphabetical
levy list

Sub-Sec. 3. Whenever they shall levy a tax, the
mayor and councilmen shall make out an alphabetical
list of the persons chargeable therewith, and shall affix
the respective sums to be collected from each person,
and annex to the said list a warrant to the bailiff to
collect the same.

Ibid. s. 18.
Bailiff may col-
lect by distress.

Sub-Sec. 4. The bailiff shall, within ten days after
the receipt of such warrant and list, render to each
person named therein an account of his tax, and may,
unless the same be paid within thirty days after the
delivery of such acc'ount, collect the same by distress
and sale of the goods and chattels of the delinquent.

Ibid s. 10
Bailiff to ac-
count.

Sub-Sec. 5. The bailiff shall account for the amount
of such assessment with the mayor and councilmen
within three months from the receipt of such warrant
and list, and pay the sums collected under penalty of
double the amount thereof to the treasurer of said
town.

Ibid. s. 20
Tax on prop-
erty of non-
residents, how
collected

Sub-Sec. 6. The tax on the real property of non-
residents, if there be no personal property thereon,
shall be collected out of the rents of such property by
attachment against the rights and credits of the owner,
and shall be a lien on such real property, bearing in-
terest until paid.

Ibid. s. 21.
Annual assess-
ment of mer-
chandise.

Sub-Sec. 7. The assessors shall annually assess and
value all goods, merchandise and stock in trade of each
person residing or owning such goods in said town, and
the same shall be taxed as other property.

Ibid s 22
Laying out and
opening streets
&c.

81. The mayor and councilmen shall have power to
provide for laying out, opening and extending any
street or alley within the town, which in their opinion
the public welfare or convenience may require ; to pro-